State v. Cheyenne County

This is a civil action instituted in this court Dy the state of Nebraska under the provisions of chapter 66, Comp. St. 1929, as subsequently amended, against Cheyenne county for taxes upon certain gasoline which, it is alleged, that county “received, imported, and unloaded” for its use into the state of Nebraska. In this connection the statute referred to defines as a dealer: “Any person * * * corporation, state, county, municipality, or subdivision of either thereof, who imports or causes to be imported into the state of Nebraska * * * such motor vehicle fuel as herein defined, any part of…